PEOPLE OF THE PHILIPPINES, PETITIONER, VS. REBECCA S. TIOTANGCO, RESPONDENT.
- G.R. Number: G.R. No. 264192
- Promulgated: 2023-11-13
- Ponente: LOPEZ, M., J.
Keywords
National Internal Revenue Code of 1997 Section 255, National Internal Revenue Code of 1997 Section 203, National Internal Revenue Code of 1997 Section 222, Republic Act No. 9282 Section 7(b)(1), Rules of Court Rule 45, Revised Rules of the Court of Tax Appeals Rule 9 Section 11, Rules of Court Rule 111 Section 2, No final assessment needed for civil liability in criminal tax cases, tax evasion, criminal tax liability, civil tax liability, tax assessment, jurisdiction of Court of Tax Appeals, certiorari, guilty beyond reasonable doubt, due process, prima facie evidence, questions of fact, questions of law, petition granted